- Private clinics face uncertainty regarding VAT exemption for medical treatments.
- Between 2009 and 2019, German VAT law did not exempt private clinics, despite EU directives suggesting otherwise.
- Private clinics could claim VAT exemption if their services were socially comparable to public hospitals, but this remains unclear.
- Legal challenges have arisen, with cases pending in Lower Saxony and Munich, and a request for an ECJ ruling.
- Since 2020, German VAT law includes provisions for private clinic exemptions, but legal clarity is lacking.
- A 2024 German Federal Fiscal Court case involved a company providing aesthetic surgery, raising questions about VAT exemption.
- The court confirmed that companies can provide VAT-exempt medical services, aligning with previous rulings.
Source: kmlz.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Germany"
- Germany Clarifies Input VAT Deductions for Subsidized Service Providers Operating at Persistent Loss
- Germany Clarifies Input VAT Deductions for Subsidized Service Providers Operating at Persistent Loss
- German Cabinet Approves Law to Prevent Double RETT on Share Deals, Raises Trade Tax Rate
- Tasks and Structure of Customs: Duties, Tax Collection, Consumer Protection, and Crime Prevention in Germany
- VAT Treatment of Persistently Loss-Making Entities Receiving Public Grants: BMF Guidance 2026
